1997-22950-Ordinance No. 97-051 Recorded 6/26/1997ED
97-2.2s50 0162=-0534 -
L ALfG COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
d tr i1: 05
k
An Ordinance Adopting Chapter 4.01,
Revenue and Finance, of the Deschutes
County Code Pursuant to ORS 203.035,
and Declaring an Emergency.
ORDINANCE NO. 97-051
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. Adoption. Chapter 4.01, Revenue and Finance, of the Deschutes County Code, as
set forth in Exhibit A attached hereto and by this reference incorporated herein, is hereby adopted.
Section 2. Severability. The provisions of this ordinance are severable. If any section, sentence,
clause or phrase of this ordinance is adjudged to be invalid by a court of competent jurisdiction, that
decision shall not affect the validity of the remaining portions of this ordinance.
Section 3. Emergency. This ordinance being necessary for the immediate preservation of the
peace, health and safety, an emergency is declared to exist, and this ordinance takes effect on its
passage.
DATED this 25`h day of June, 1997.
ATTEST:
Recording Secretary
PAGE 1 - ORDINANCE NO. 97-051 (6-25-97)
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
NANCY
GEN, Chair
RORT L. NIPPER, Commissioner
LINDA L. SWEARINGEN, Commissioner
KEYPi1�;,¢!ED
1/.:dr;'JAED JUN 3 61997
EXHIBIT A
to Ordinance 97-051
Chapter 4.01. REVENUE AND FINANCE
4.01.010 Finance department.
4.01.020. Purpose.
4.01.030. Director of finance department.
4.01.040. Powers and duties
4.01.050. Compliance.
4.01.060. Goals.
4.01.010. Finance department.
Effective July 1, 1997, a permanent Finance
Department is established for Deschutes County.
(Ord. 97-0514 1, 1997)
4.01.020. Purpose.
The purpose of the finance department is to
provide budget direction and coordination, audit
coordination, accounts payable and payroll
processing, administration of generally accepted
accounting principles and practices, fixed asset
direction and maintenance, internal controls
monitoring, solid waste financial assurance
monitoring, bond and certificates of participation
coordination, financial reporting, tax collection
and administration, transient room tax
administration, dog licensing administration and
requested financial analysis and research for
Deschutes County pursuant to ORS 203.035 and
ORS Chapter 294. (Ord. 97-051 & 1, 1997)
4.01.030. Director of finance department.
The director of the finance department is
subject to the same employment rules and
conditions as other appointed department heads.
(Ord. 97-051 & 1, 1997)
4.01.040. Powers and duties.
The finance department director will serve as
the Tax Collector if so appointed under ORS
311.055 by the Board of Commissioners.
The director who serves as both the finance
department director and tax collector will be
responsible for maintaining an effective and
1 - EXHIBIT A to Ordinance 97-051(6-25-97)
0162-0535
accurate accounting system for Deschutes
County, and complying with all statutes, laws and
administrative rules for the collection of taxes,
receipt of cash, and disbursement of cash under
generally accepted accounting_ practices and
procedures. (Ord. 97-051 & 1, 1997)
4.01.050. Compliance.
All elected officials and counjy employ
shall account for all revenue, and expenses,
receivables and disbursements to the finance
department with such documentation or computer
data as required by the finance department to
insure that generally accepted accounting
practices and procedures are followed. See
Appendices A and B set out at the end of this
chapter. (Ord. 97-051 & 1, 1997)
4.01.060. Goals.
It is the stated goal of the Board of
Commissioners that the finance department
obtain by the year 2003, a Certificate of
Excellence in Financial Accounting from the
Government Finance Officers Association or its
equivalent. (Ord. 97-051 & 1, 1997)
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